24. Non-controlling interests
Non-controlling interests are measured at the acquisition date with their proportionate share in the identifiable net assets of the acquired entity.
Changes in the share in a subsidiary that do not result in a loss of control are recognised directly as equity transactions with non-controlling interests.
In € thousand |
Sigal Group1) |
Limited Liability Company “Insurance Company “Raiffeisen Life” |
Non-controlling interests that are not material on a stand-alone basis |
Total |
||
|---|---|---|---|---|---|---|
At 1 January 2021 |
5,122 |
13,290 |
6,348 |
24,760 |
||
Profit/(loss) for the period |
610 |
3,410 |
–812 |
3,207 |
||
Other comprehensive income |
722 |
–4,369 |
–536 |
–4,182 |
||
Other changes in equity |
–1,001 |
–2,630 |
–477 |
–4,108 |
||
At 31 December 2021 |
5,454 |
9,701 |
4,523 |
19,678 |
||
At 1 January 2022 |
5,454 |
9,701 |
4,523 |
19,678 |
||
Profit/(loss) for the period |
750 |
5,796 |
–257 |
6,290 |
||
Other comprehensive income |
–308 |
–6,010 |
–285 |
–6,603 |
||
Other changes in equity |
–305 |
1,586 |
–2,299 |
–1,018 |
||
At 31 December 2022 |
5,591 |
11,073 |
1,683 |
18,346 |
||
|
||||||
In € thousand |
Sigal Group1) |
Limited Liability Company “Insurance Company “Raiffeisen Life” |
Non-controlling interests that are not material on a stand-alone basis |
Total |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
31/12/2022 |
31/12/2021 |
31/12/2022 |
31/12/2021 |
31/12/2022 |
31/12/2021 |
31/12/2022 |
31/12/2021 |
|||||
Assets |
|
|
|
|
|
|
|
|
||||
Current assets |
2,005 |
2,251 |
1,625 |
1,561 |
1,085 |
1,855 |
4,715 |
5,666 |
||||
Non-current assets |
20,386 |
17,259 |
78,373 |
80,170 |
13,804 |
21,441 |
112,563 |
118,870 |
||||
Cash |
373 |
419 |
2,475 |
1,264 |
574 |
2,018 |
3,422 |
3,701 |
||||
|
22,764 |
19,929 |
82,473 |
82,995 |
15,464 |
25,314 |
120,700 |
128,238 |
||||
Liabilities |
|
|
|
|
|
|
|
|
||||
Current liabilities |
1,490 |
1,192 |
1,592 |
1,702 |
952 |
1,592 |
4,034 |
4,486 |
||||
Non-current liabilities |
15,683 |
13,283 |
69,808 |
71,592 |
12,829 |
19,199 |
98,320 |
104,075 |
||||
|
17,173 |
14,475 |
71,400 |
73,294 |
13,781 |
20,791 |
102,354 |
108,560 |
||||
Net assets |
5,591 |
5,454 |
11,073 |
9,701 |
1,683 |
4,523 |
18,346 |
19,678 |
||||
|
||||||||||||